Opinion
15766-23
03-29-2024
CHARLIE CAMPANA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On February 13, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Tax Year 2017 and to Strike on the grounds that no notice of deficiency was sent to petitioner with respect to tax year 2017, nor has respondent made any other determination with respect to petitioner's 2017 tax year that would confer jurisdiction on this Court. Although the Court provided petitioner the opportunity to file an objection, if any, to respondent's motion, the Court has received no response from petitioner.
Upon due consideration of the foregoing, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to petitioner's 2017 tax year is dismissed for lack of jurisdiction and deemed stricken from the Court's record in this case.
Petitioner is advised that so much of this case relating to the notice of deficiency issued for his 2021 tax year remains pending before the Court.